¶1This is a tax case concerning the “withdrawal” provisions of Ala.Code (1975), § 40-23-l(a)(10).
¶2The State of Alabama Department of Revenue (Department) entered assessments against the taxpayer for state and city sales tax for the period April 1, 1983, through March 31,1985. After an administrative hearing, the administrative law judge determined that no sales tax was owed by the taxpayer, and he directed the Department to enter final assessments against the taxpayer in the amount of zero.
¶3The Department appealed the decision of the administrative law judge to the Montgomery County Circuit Court. The circuit court affirmed the decision of the administrative law judge.
¶4The Department appeals. We affirm.
¶5The facts of the case are not in dispute. The taxpayer purchased wire and cable at wholesale at a cost of $15,231.57 without paying any sales tax at the time of the purchase, pursuant to Ala.Code (1975), § 40-23-2. The taxpayer thereafter donated the wire and cable to the Alabama Aviation and Technical College, a tax-exempt educational institution.
¶6The Department contends that the donation of the cable and wire to the Alabama Aviation and Technical College triggered sales tax under Ala.Code (1975), §§ 40-23-2 and 40-23-l(a)(10).
¶7Section 40-23-2 makes retail sales subject to sales tax. Section 40-23-l(a)(10) defines “retail sale” to include
“the withdrawal, use or consumption of any tangible personal property previous*346ly purchased at wholesale by a person engaged in the business of selling at retail tangible personal property from the business or stock for the personal and private use or consumption, without transfer of title, in connection with the business or by the person so withdrawing, using or consuming the same, except property which has been previously withdrawn from the business
¶8(Emphasis added.)
¶9The above-emphasized language, “without transfer of title,” is of crucial significance in this case. When the taxpayer transfers title to the goods which it withdraws from its stock or inventory purchased at wholesale, it cannot be taxed under the withdrawal provision of § 40-23-l(a)(10). Ex parte Morrison Food Service of Alabama, Inc., 497 So.2d 136 (Ala.1986). Cf White v. Campbell & Associates, Inc., 473 So.2d 1071 (Ala.Civ.App.1985).
¶10There is no dispute that the taxpayer transferred title to the cable and wire to the college. Moreover, the evidence shows that title was transferred purely through the taxpayer’s donation of the cable and wire — the taxpayer was under no legal or contractual obligation to give the cable and wire to the college. The taxpayer was thus not using the cable and wire for its own “personal and private use or consumption.” Ala.Code (1975), § 40-23-l(a)(10). Cf White, 473 So.2d at 1075.
¶11Based upon these circumstances, we conclude that the taxpayer’s donation of cable and wire to the college is not subject to sales tax under Ala.Code (1975), § 40-23-l(a)(10).
¶12We would note that this conclusion appears to be the only one this court can reach in view of the holdings of our supreme court in Ex parte The Dothan Progress, 507 So.2d 515 (Ala.1987); Ex par-te Morrison Food Service, 497 So.2d 136; and Ex parte Disco Aluminum Products Co., 455 So.2d 849 (Ala.1984).
¶13The taxpayer has requested an attorney’s fee for representation on appeal. We are aware of no authority for awarding such a fee, and the request is, therefore, denied.
¶14This case is due to be affirmed.
¶15AFFIRMED.